(1)

(a) A person who contravenes section 15(1) shall be liable to a penalty of £1,000.

(b) Where the contravention or failure referred to in paragraph (a) continues after judgment has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.

(2) Where, under or for the purposes of any of the provisions of this Part, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and any person prevents such inspection or obstructs the person so authorised in the performance of his or her functions in relation to the inspection, that person shall be liable to a penalty of £1,000.

(3) Where an accountable person fraudulently or negligently -

(a) delivers any incorrect return or additional return,

(b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the relevant residential property of the assessable person,